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    <title>2001 (12) TMI 582 - CEGAT, NEW DELHI</title>
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    <description>Modvat credit eligibility for the disputed items turned on whether they qualified as capital goods, and the matter required reconsideration in light of the Larger Bench ruling on the scope of capital goods. The impugned order, to the extent challenged, was set aside and the issue was remanded to the adjudicating authority for fresh examination of the Modvat credit claim.</description>
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      <title>2001 (12) TMI 582 - CEGAT, NEW DELHI</title>
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      <description>Modvat credit eligibility for the disputed items turned on whether they qualified as capital goods, and the matter required reconsideration in light of the Larger Bench ruling on the scope of capital goods. The impugned order, to the extent challenged, was set aside and the issue was remanded to the adjudicating authority for fresh examination of the Modvat credit claim.</description>
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